Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Handling of CENVAT and Input Tax Credit Claims Under Section 182 During GST Transition: Key Refund and Recovery Rules.</h1> Section 182 of the Model GST Law, 2016, addresses the handling of CENVAT credit claims and input tax credit claims during the transition to the new GST framework. Claims initiated before, on, or after the appointed day under the prior law will be resolved according to the earlier law. Admissible credits will be refunded in cash and not as input tax credit under the new Act, except where balances have been carried forward. Recoverable credits will be treated as tax arrears under the new Act and not eligible for input tax credit.